Each one must give as he has decided in his heart, not reluctantly or under compulsion, for God loves a cheerful giver. And God is able to make all grace abound to you, so that having all sufficiency in all things at all times, you may abound in every good work.

2 Corinthians 9:7-8

Introduction

Tenth Presbyterian Church depends on the regular giving of its members and regular attenders to cover ministry expenses, benevolence, and the proclamation of the gospel in Philadelphia and the world.  Tenth is a qualified charitable organization exempt from federal income taxes under IRS Sec 501(c)(3). Contributions to the church are deductible for federal income tax purposes subject to the rules and regulations established by the Internal Revenue Code. 

Giving to Tenth Budgets

Tenth prepares three annual budgets which are presented to the congregation at the annual congregational meeting held in December. Checks made out to Tenth Presbyterian Church, unless restricted to an approved fund (see following section on Restricted Giving), will be considered unrestricted and applied proportionally to the three budgets.

Tenth Budgets

1. Church Ministry Fund – The Church Ministry Fund covers the general operating expenses of the church, including all salaries. It also funds church ministry, including Bible school, Maranatha (youth ministry), Tenth College Fellowship, Tenth City Network, Mercy ministry and Hispanic outreach.
2. Outreach Fund – The Outreach Fund (also known as Global Outreach) is used to support global and local ministry partners.
3. Building Fund – The Building Fund is used for major repairs, remodeling, expansion, or construction.
   The annual building budget is approved by the congregation and specifies projects to be funded.
   Actual spending on projects is prioritized and overseen by the Building Committee.

Restricted Giving

Tenth only allows restricted giving for specific funds approved by Session (below). Restricted gifts may only be used for the purpose of the fund to which the gift is designated. A donor restricts a gift by clearly writing the fund they wish to give to on their check, or by specifying the fund when giving online. Giving to Project of the Month is applied to the project that is listed in the Tenth bulletin for that month.

Tenth Restricted Funds

1. Deacons’ Fund – The Deacons’ Fund is used to care for the material needs of those in our midst. It is not budgeted and is administered on a confidential basis by the Diaconate.
2. Capital Campaign Fund – Session may authorize a capital campaign fund for major purchases or construction projects. Capital Campaigns are for a limited duration, usually several years.
3. Easter Sacrificial Offering – The Outreach Commission recommends ministries to be funded by this offering. The list of organizations that will receive funds is approved by Session.
4. Short Term Missions Trips – Maranatha (youth ministry) and Tenth Outreach may sponsor missions related trips to which donors may contribute.
5. Project of the Month¹ – The project of the month is approved by Session and gives the congregation an opportunity to directly support a specific ministry or need.
6. Special Offering – A special offering may be taken at a Tenth concert or other event. The designated purpose of the offering will be clearly announced or included in the bulletin.
7. Tenth Children’s Ministries may encourage giving by the children to support missions projects.
8. Nigeria Relief – Designations sent to a specific church in Nigeria to provide relief for those suffering persecution.
9. Music Worship Special Gifts – Exists for the purpose of
   • Proclamation: To joyfully share the gospel of Jesus Christ through music.
   • Outreach: To welcome and engage people from our community.
   • Discipleship: To give Tenth members with musical gifts a means to develop and use their talents for the Lord’s kingdom.

Giving Overages and Shortfalls

Tenth spending is governed by annual budgets presented at the December congregational meeting. In the event that giving exceeds the amount spent, the excess will carry over into the following year in the form of a reserve. If there is a giving shortfall to budget, Trustees (with Session approval) may initiate spending limits to minimize spending.

Giving Policies

1. The church accepts gifts online or by cash or checks placed in the offering plates or the oak boxes located in the church. Checks may be mailed to 1701 Delancey Street, Philadelphia, PA 19103.
2. Gifts of publicly traded stock may be accepted. Donors should contact Accounting at 215.735.7688 for instructions on how to give stock.
3. Gifts may be made from donor advised funds.
4. Gifts may be made through Benevity, an organization that allows employees of participating employers to make payroll deductions which are forwarded to a charity.
5. The church accepts matching gifts.
6. Gifts in kind may be accepted subject to review for suitability. To arrange for a gift in kind call the church office at 215.735.7688 and ask for the administrator or email trustees@tenth.org.
7. The church encourages bequests. To arrange for a bequest contact plannedgiving@tenth.org.
8. The church requests that members who want to support a non-Tenth ministry or partner give directly to their organization. Almost all Tenth ministry partners have a 501(c)(3) and will issue a receipt for the contribution. Therefore, the church does not accept gifts designated for Tenth partners.
9. Tenth is unable to accept gifts designated to specific individuals because they do not qualify as charitable contributions under IRS regulations. For an explanation of how this relates to giving to missions trips, see below.
10. Gifts indicating the name of an individual to cover mission trip expenses are considered tax deductible as long as the donor’s intent is to benefit the overall ministry and he also acknowledges that the church has complete discretion and control over the donated funds. Refunds will not be given even if the indicated individual does not participate in the trip.
11. The church does not accept contributions by credit or debit card.
12. The congregation approves giving priorities by voting on the Church Ministry, Outreach, and Building Improvement budgets at a congregational meeting. Therefore, Tenth will only accept designated gifts to funds approved by Session and highlighted in this policy.
13. Congregation-wide requests for donations (including in the church bulletin) involving individuals or mission teams are discouraged. Needs of this kind should be communicated by word of mouth or support letters to the team member’s network of contacts.
14. Any additions or changes in accepted designations must be approved by Session.
15. In compliance with IRS guidelines, all gifts to Tenth are irrevocable, and therefore cannot be refunded. If a short-term trip or local outreach activity is oversubscribed or cancelled, the funds will go to a future trip or activity that is similar in nature.

Other Giving

1. Financial assistance is often provided for conferences and other events to assist those for whom the full fee would present a financial hardship. In order to fund this assistance, participants may choose to pay a fee that is higher than the suggested event fee. The church does not provide a tax deductible receipts for events or conferences which include additional fees intended to cover financial assistance.
2. The church will, on a case by case basis, consider the request of the family of a deceased member to designate memorial gifts for a specific purpose. Inquiries should be directed to churchadmin@tenth.org or trustees@tenth.org.
3. Solicitation of funds for ministries of the church is generally limited to:
   • Solicitation for support of the three main budgets or a capital campaign.
   • Solicitation for a Project of the Month (including Easter Sacrificial Offering) during the period
     when the Project of the Month is active.
   • Solicitation by participants for financial support to participate in a Tenth sponsored short-term
     missions trip.

Contribution Statements

The church will provide an annual statement to donors which contains a record of cash, check and online contributions received in accordance with rules and regulations required by the IRS. Non-cash gifts will be acknowledged by letter as described above, in compliance with IRS rules and regulations.

Conclusion

This policy was approved by the Session of Tenth Presbyterian Church and provides opportunities for giving that support the mission of the church.  Please email trustees@tenth.org for clarification or questions.

1. See Addendum I which describe the purpose and uses of the Project of the Month offerings. ↩︎